Pub Date : 2021-05-31DOI: 10.15294/baej.v2i1.47081
Istighfaroh Istighfaroh
Pembelajaran daring telah membawa dampak mendasar bagi sekolah dalam mengembangkan learning management system (LMS) untuk menunjang keberhasilan pembelajaran daring pada masa pandemi. Tujuan penelitian ini adalah untuk menganalisis penerapan aplikasi SIMPeL-12 plus media whatsapp dalam pembelajaran daring dan menguji pengaruhnya terhadap motivasi dan hasil belajar siswa. Penelitian Tindakan Kelas (PTK) dipilih menjadi desain penelitian dan dilaksanakan dalam dua (2) siklus. PTK diterapkan pada mata pelajaran ekonomi di kelas XII MIPA 1 SMA 12 Semarang pada bulan Februari-Maret 2021. Metode pengambilan data yang digunakan adalah tes, kuesioner dan observasi. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif untuk menganalisis peningkatan motivasi dan hasil belajar siswa. Hasil penelitian menunjukkan bahwa PTK telah berjalan dalam dua siklus. Materi pada siklus pertama adalah penyesuaian akun persediaan barang dagangan. Materi pada siklus kedua adalah penyesuaian akun perlengkapan, penyusutan peralatan, biaya dibayar dimuka, dan biaya yang masih harus dibayar. Hasil pelaksanaan siklus pertama menunjukkan siswa mengalami peningkatan motivasi belajar. Hasil belajar siswa juga lebih baik ditunjukkan nilai rata-rata meningkat dari 68 menjadi 76. Hasil pelaksanaan siklus kedua juga menunjukkan hasil yang sama, bahwa motivasi belajar siswa masih termasuk dalam kategori baik. Siswa antusias untuk mengikuti pelajaran dan menyelesaikan penugasan. Hasil belajar juga mengalami peningkatan ditunjukkan dengan naiknya nilai rata-rata yang diperoleh siswa, dari 78 menjadi 81,80. Sebanyak 62% siswa mampu memperoleh nilai lebih dari 80. Dan tidak ada siswa yang memperoleh nilai kurang dari 65.
{"title":"Penerapan Aplikasi SIMPeL-12 plus Media Whatsapp dalam Pembelajaran Daring; Pengaruhnya terhadap Motivasi dan Hasil Belajar Siswa Materi Penyesuaian Perusahaan Dagang","authors":"Istighfaroh Istighfaroh","doi":"10.15294/baej.v2i1.47081","DOIUrl":"https://doi.org/10.15294/baej.v2i1.47081","url":null,"abstract":"Pembelajaran daring telah membawa dampak mendasar bagi sekolah dalam mengembangkan learning management system (LMS) untuk menunjang keberhasilan pembelajaran daring pada masa pandemi. Tujuan penelitian ini adalah untuk menganalisis penerapan aplikasi SIMPeL-12 plus media whatsapp dalam pembelajaran daring dan menguji pengaruhnya terhadap motivasi dan hasil belajar siswa. Penelitian Tindakan Kelas (PTK) dipilih menjadi desain penelitian dan dilaksanakan dalam dua (2) siklus. PTK diterapkan pada mata pelajaran ekonomi di kelas XII MIPA 1 SMA 12 Semarang pada bulan Februari-Maret 2021. Metode pengambilan data yang digunakan adalah tes, kuesioner dan observasi. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif untuk menganalisis peningkatan motivasi dan hasil belajar siswa. Hasil penelitian menunjukkan bahwa PTK telah berjalan dalam dua siklus. Materi pada siklus pertama adalah penyesuaian akun persediaan barang dagangan. Materi pada siklus kedua adalah penyesuaian akun perlengkapan, penyusutan peralatan, biaya dibayar dimuka, dan biaya yang masih harus dibayar. Hasil pelaksanaan siklus pertama menunjukkan siswa mengalami peningkatan motivasi belajar. Hasil belajar siswa juga lebih baik ditunjukkan nilai rata-rata meningkat dari 68 menjadi 76. Hasil pelaksanaan siklus kedua juga menunjukkan hasil yang sama, bahwa motivasi belajar siswa masih termasuk dalam kategori baik. Siswa antusias untuk mengikuti pelajaran dan menyelesaikan penugasan. Hasil belajar juga mengalami peningkatan ditunjukkan dengan naiknya nilai rata-rata yang diperoleh siswa, dari 78 menjadi 81,80. Sebanyak 62% siswa mampu memperoleh nilai lebih dari 80. Dan tidak ada siswa yang memperoleh nilai kurang dari 65.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"2021 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87801845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v2i1.45097
D. Wahyuni, Ni'mah Ni'mah
This study aims to examine the effect of the investment variable in accounts receivable on profitability at PT. BPRS LantaburJombang. This researcher used quantitative descriptive methods by analyzing the effect of investment in receivables on profitability at PT. BPRS LantaburJombang 2017-2020. Methods of data collection using documentation and interviews. The statistical analysis model used is the simple linear regression model statistical test and the F-test. Based on the analysis of the results above, it shows that the effect of investment in accounts receivable on profitability is very small.
{"title":"Analisis Investasi dalam Piutang dan Pengaruhnya Terhadap Rentabilitas Pada PT Bank Pembiayaan Rakyat Syariah Lantabur Jombang","authors":"D. Wahyuni, Ni'mah Ni'mah","doi":"10.15294/baej.v2i1.45097","DOIUrl":"https://doi.org/10.15294/baej.v2i1.45097","url":null,"abstract":"This study aims to examine the effect of the investment variable in accounts receivable on profitability at PT. BPRS LantaburJombang. This researcher used quantitative descriptive methods by analyzing the effect of investment in receivables on profitability at PT. BPRS LantaburJombang 2017-2020. Methods of data collection using documentation and interviews. The statistical analysis model used is the simple linear regression model statistical test and the F-test. Based on the analysis of the results above, it shows that the effect of investment in accounts receivable on profitability is very small.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89292372","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v2i1.47390
M. F. Rahman, Indri Murniawaty
The purpose of this study was to analyze the effect of facility conditions, intention to use and user behavior. This study uses an explanatory quantitative approach with a sample of 280 respondents. Methods of data collection using the method of documentation and questionnaires. The data analysis method uses SEM with the WarpPLS approach which will test causality in the exploratory design, so that a causal path of new findings is obtained that is more suitable for use in interpreting the data correctly and accurately. The results of this study indicate that the condition of adequate facilities can increase the behavioral intentions and interests of e-learning users.
{"title":"Dampak Fasilitas Dan Niat Menggunakan Terhadap Perilaku Pengguna E-Learning","authors":"M. F. Rahman, Indri Murniawaty","doi":"10.15294/baej.v2i1.47390","DOIUrl":"https://doi.org/10.15294/baej.v2i1.47390","url":null,"abstract":"The purpose of this study was to analyze the effect of facility conditions, intention to use and user behavior. This study uses an explanatory quantitative approach with a sample of 280 respondents. Methods of data collection using the method of documentation and questionnaires. The data analysis method uses SEM with the WarpPLS approach which will test causality in the exploratory design, so that a causal path of new findings is obtained that is more suitable for use in interpreting the data correctly and accurately. The results of this study indicate that the condition of adequate facilities can increase the behavioral intentions and interests of e-learning users.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81266307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v2i1.49049
D. Anggraini, K. Kusmuriyanto
This study aims to determine the effect of liquidity, accounts receivable turnover, loan volume growth and own capital on return on assets in KPRI, Rembang Regency partially or simultaneously. The sample in this study were 15 KPRI using purposive sampling technique. The data collection technique is documentation, namely in the form of the annual financial statements of cooperatives in 2016-2017. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that partially there was a significant influence of receivables turnover on return on assets, there was a significant effect of own capital growth on return on assets. Meanwhile, liquidity and own capital have no significant effect on return on assets. However, simultaneously liquidity, receivables turnover, loan volume growth and own capital have an influence on return on assets.
{"title":"Pengaruh Likuiditas, Perputaran Piutang, Pertumbuhan Volume Pinjaman, dan Modal Sendiri Terhadap Return on Assets","authors":"D. Anggraini, K. Kusmuriyanto","doi":"10.15294/baej.v2i1.49049","DOIUrl":"https://doi.org/10.15294/baej.v2i1.49049","url":null,"abstract":"This study aims to determine the effect of liquidity, accounts receivable turnover, loan volume growth and own capital on return on assets in KPRI, Rembang Regency partially or simultaneously. The sample in this study were 15 KPRI using purposive sampling technique. The data collection technique is documentation, namely in the form of the annual financial statements of cooperatives in 2016-2017. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that partially there was a significant influence of receivables turnover on return on assets, there was a significant effect of own capital growth on return on assets. Meanwhile, liquidity and own capital have no significant effect on return on assets. However, simultaneously liquidity, receivables turnover, loan volume growth and own capital have an influence on return on assets.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86205227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aims of this study is to examine the effect of General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Original Local Government Revenues (PAD) in Indonesia using APBD data for 33 provinces in Indonesia for 2016-2018. The research hypothesis was tested using the Partial Leas Square structural equation model. The results showed that DAU had a negative effect on PAD, while DAK had a positive effect on PAD. Capital Expenditures (BM) were able to mediate DAU's effects on PAD. Based on the results of this study, the researchers recommend that the DAU received by the local government from the central government should be used to increase Capital Expenditures (BM) in order to increase PAD.
{"title":"Analisis Pemanfaatan Dana Transfer untuk Kemandirian Pembiayaan Daerah di Indonesia Menggunakan Model Struktural Partial Least Square","authors":"Algifari Algifari, Ahmadu Nurkhin, Iwan Hardi Saputro","doi":"10.15294/baej.v2i1.46031","DOIUrl":"https://doi.org/10.15294/baej.v2i1.46031","url":null,"abstract":"The aims of this study is to examine the effect of General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Original Local Government Revenues (PAD) in Indonesia using APBD data for 33 provinces in Indonesia for 2016-2018. The research hypothesis was tested using the Partial Leas Square structural equation model. The results showed that DAU had a negative effect on PAD, while DAK had a positive effect on PAD. Capital Expenditures (BM) were able to mediate DAU's effects on PAD. Based on the results of this study, the researchers recommend that the DAU received by the local government from the central government should be used to increase Capital Expenditures (BM) in order to increase PAD.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81352086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v2i1.49587
Atun Sri Rejeki, F. Rozi
This study aims to determine the effect of learning facilities, family environment, and teacher skills in teaching on student interest in office administration at SMK PGRI 1 Mejobo Kudus. The population in this study were all students of class X, XI, and XII of the Office Administration Department of SMK PGRI 1 Mejobo Kudus, totaling 137 students with a sampling technique using saturated sampling, where all members of the population were used as research samples. The results of multiple linear regression analysis obtained the equation Y= 5.227 + 0.407 FB + 0.181 LK -0.065 KG + e. Test the significance of the regression equation with the F test, obtained F count = 43.691 with a significant value of 0.000 which means <0.05 which indicates that 1) Learning facilities, family environment, and teacher skills in teaching affect student learning interest by 36%, 2) Learning facilities have an effect on student learning interest by 19.45%, 3) Family environment affects student learning interest 12.04%, and 4) Teacher skills in teaching affect student learning interest by 4.16%. Based on the results of the study, it can be concluded that learning facilities, family environment, and teacher skills in teaching affect learning interest both simultaneously and partially. Future research is expected to be able to develop other independent variables that may affect interest in learning
{"title":"Pengaruh Fasilitas Belajar, Lingkungan Keluarga, dan Keterampilan Guru Mengajar terhadap Minat Belajar","authors":"Atun Sri Rejeki, F. Rozi","doi":"10.15294/baej.v2i1.49587","DOIUrl":"https://doi.org/10.15294/baej.v2i1.49587","url":null,"abstract":"This study aims to determine the effect of learning facilities, family environment, and teacher skills in teaching on student interest in office administration at SMK PGRI 1 Mejobo Kudus. The population in this study were all students of class X, XI, and XII of the Office Administration Department of SMK PGRI 1 Mejobo Kudus, totaling 137 students with a sampling technique using saturated sampling, where all members of the population were used as research samples. The results of multiple linear regression analysis obtained the equation Y= 5.227 + 0.407 FB + 0.181 LK -0.065 KG + e. Test the significance of the regression equation with the F test, obtained F count = 43.691 with a significant value of 0.000 which means <0.05 which indicates that 1) Learning facilities, family environment, and teacher skills in teaching affect student learning interest by 36%, 2) Learning facilities have an effect on student learning interest by 19.45%, 3) Family environment affects student learning interest 12.04%, and 4) Teacher skills in teaching affect student learning interest by 4.16%. Based on the results of the study, it can be concluded that learning facilities, family environment, and teacher skills in teaching affect learning interest both simultaneously and partially. Future research is expected to be able to develop other independent variables that may affect interest in learning","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"119 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77041793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v2i1.49039
Aullya Nurul Azizah, Jarot Tri Bowo Santoso
The purpose of this research is to test the influence of family environment quality, association of peers group, hidden curriculum, and internet social media exposure to students’ character simultaneously or partially. The population of this study is all ten and twelve grade accounting students of Vocational High School 2 in Temanggung in the Academic Year of 2017/2018 in the number of 150 students. The sample used is 110 students that is taken using Slovin formula with proportionate random sampling technique. This study uses a quantitative approach with data collection methods using questionnaires. The method for analysing data used is descriptive statistic analysis and multiple regression analysis. The results of study indicated that family environment quality, association of peers group, hidden curriculum, and internet social media exposure simultaneously influenced on the students’ character 60.2%. While the partial variable family environment quality has a positive and significant effect by 27% to the students’ character, association of peers group has positive and significant effect by 26% to the students’ character, hidden curriculum has a positive and significant effect by 7% to the students’ character, while internet social media exposure has positive and significant affect by 4% to the students’ character.
{"title":"Pengaruh Kualitas Lingkungan Keluarga, Association of Peers Group, Hidden Curriculum, dan Internet Social Media Exposure Terhadap Karakter Siswa (Studi pada SMK Negeri 2 Temanggung)","authors":"Aullya Nurul Azizah, Jarot Tri Bowo Santoso","doi":"10.15294/baej.v2i1.49039","DOIUrl":"https://doi.org/10.15294/baej.v2i1.49039","url":null,"abstract":"The purpose of this research is to test the influence of family environment quality, association of peers group, hidden curriculum, and internet social media exposure to students’ character simultaneously or partially. The population of this study is all ten and twelve grade accounting students of Vocational High School 2 in Temanggung in the Academic Year of 2017/2018 in the number of 150 students. The sample used is 110 students that is taken using Slovin formula with proportionate random sampling technique. This study uses a quantitative approach with data collection methods using questionnaires. The method for analysing data used is descriptive statistic analysis and multiple regression analysis. The results of study indicated that family environment quality, association of peers group, hidden curriculum, and internet social media exposure simultaneously influenced on the students’ character 60.2%. While the partial variable family environment quality has a positive and significant effect by 27% to the students’ character, association of peers group has positive and significant effect by 26% to the students’ character, hidden curriculum has a positive and significant effect by 7% to the students’ character, while internet social media exposure has positive and significant affect by 4% to the students’ character.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85582588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v0i1.42765
I. M. Sudiarta, N. Suharsono, Lulup Endah Tripalupi, M. Irwansyah
Penelitian ini merupakan penelitian deskriptif, yang bertujuan untuk mendeskripsikan dampak perkembangan pariwisata terhadap kondisi sosial ekonomi masyarakat di Desa Purwakerthi. Populasi dalam penelitian ini adalah seluruh masyarakat Desa Purwakerthi yang berjumlah 6.700 responden, sampel sebanyak 377 responden diambil menggunakan teknik simple random sampling. Data dikumpulkan menggunakan dokumentasi, kuisioner dan wawancara diolah dengan teknik analisis deskriptif. Hasil penelitian menunjukan bahwa dampak perkembangan pariwisata terhadap kondisi sosial ekonomi masyarakat di Desa Purwakerthi, ditinjau dari pendapatan masyarakat berada pada katagori setuju dengan skor 14.220 dengan pendapatan yang diterima masyarakat rata-rata perbulan Rp. 2.857.125. Ditinjau dari peluang usaha berada pada katagori sangat setuju dengan skor 12.733 dan ditinjau dari luasnya lapangan kerja berada pada katagori setuju dengan skor 9.454.
{"title":"Analisis Dampak Perkembangan Pariwisata Terhadap Kondisi Sosial Ekonomi Masyarakat","authors":"I. M. Sudiarta, N. Suharsono, Lulup Endah Tripalupi, M. Irwansyah","doi":"10.15294/baej.v0i1.42765","DOIUrl":"https://doi.org/10.15294/baej.v0i1.42765","url":null,"abstract":"Penelitian ini merupakan penelitian deskriptif, yang bertujuan untuk mendeskripsikan dampak perkembangan pariwisata terhadap kondisi sosial ekonomi masyarakat di Desa Purwakerthi. Populasi dalam penelitian ini adalah seluruh masyarakat Desa Purwakerthi yang berjumlah 6.700 responden, sampel sebanyak 377 responden diambil menggunakan teknik simple random sampling. Data dikumpulkan menggunakan dokumentasi, kuisioner dan wawancara diolah dengan teknik analisis deskriptif. Hasil penelitian menunjukan bahwa dampak perkembangan pariwisata terhadap kondisi sosial ekonomi masyarakat di Desa Purwakerthi, ditinjau dari pendapatan masyarakat berada pada katagori setuju dengan skor 14.220 dengan pendapatan yang diterima masyarakat rata-rata perbulan Rp. 2.857.125. Ditinjau dari peluang usaha berada pada katagori sangat setuju dengan skor 12.733 dan ditinjau dari luasnya lapangan kerja berada pada katagori setuju dengan skor 9.454.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86224958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v2i1.49316
Anggita Gilang Pertiwi, I. Ismiyati
The purpose of this study was to determine the role of archival management in mediating the effect of training, archives, archive officer competence, and archival infrastructure on the work effectiveness of administrative employees at SMK-se in Batang Regency. The results showed that (1) archiving training had a positive and significant effect on the management of SMK archives in Batang Regency, 2) Archival officer competence had an effect on the management of SMK archives in Batang Regency, 3) Archive facilities and infrastructure had a positive and significant impact on the management of SMK archives in Batang Regency. Batang, 4) Archive management has an effect on the work effectiveness of administrative employees of SMK in Batang Regency, 5) Archival training has a positive and significant effect on the work effectiveness of administrative employees in SMK in Batang Regency. 6) The competence of archive officers has a positive and significant effect on the work effectiveness of administrative employees in SMK in Batang Regency, 7) Archival facilities and infrastructure have a positive and significant effect on the work effectiveness of administrative employees in SMK in Batang Regency, 8) Training and employee work effectiveness administration in SMK in Batang Regency through archive management is proven in this study, 9) archive officers affect the work effectiveness of administrative employees in SMK in Batang Regency through archive management proven in this study, 10) Facilities and infrastructure affect the work effectiveness of administrative employees business in SMK in Batang Regency through archive management.
{"title":"Peran Pengelolaan Kearsipan dalam Memediasi Pengaruh Pelatihan Arsip, Kompetensi Arsip, dan Sarana Prasarana Arsip, terhadap Efektivitas Kerja Pegawai Tata Usaha","authors":"Anggita Gilang Pertiwi, I. Ismiyati","doi":"10.15294/baej.v2i1.49316","DOIUrl":"https://doi.org/10.15294/baej.v2i1.49316","url":null,"abstract":"The purpose of this study was to determine the role of archival management in mediating the effect of training, archives, archive officer competence, and archival infrastructure on the work effectiveness of administrative employees at SMK-se in Batang Regency. The results showed that (1) archiving training had a positive and significant effect on the management of SMK archives in Batang Regency, 2) Archival officer competence had an effect on the management of SMK archives in Batang Regency, 3) Archive facilities and infrastructure had a positive and significant impact on the management of SMK archives in Batang Regency. Batang, 4) Archive management has an effect on the work effectiveness of administrative employees of SMK in Batang Regency, 5) Archival training has a positive and significant effect on the work effectiveness of administrative employees in SMK in Batang Regency. 6) The competence of archive officers has a positive and significant effect on the work effectiveness of administrative employees in SMK in Batang Regency, 7) Archival facilities and infrastructure have a positive and significant effect on the work effectiveness of administrative employees in SMK in Batang Regency, 8) Training and employee work effectiveness administration in SMK in Batang Regency through archive management is proven in this study, 9) archive officers affect the work effectiveness of administrative employees in SMK in Batang Regency through archive management proven in this study, 10) Facilities and infrastructure affect the work effectiveness of administrative employees business in SMK in Batang Regency through archive management.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77738255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-30DOI: 10.15294/baej.v2i1.49069
Ishlah Avian, A. Asrori
This study aims to analyze the effect of amil literacy on muzaki trust in zakat management institutions, either directly or indirectly through amil accountability and amil transparency. The population in this reaserch is manager corporate zakat on the entity in Semarang as many as 85 respondents in 20 companies that pay corporate zakat in LAZIS Jateng, LAZIS Baiturrahman and Rumah Zakat. Sampling method uses saturated sample that are 85 respondents. This reaserch uses a quantitative approach and using primary data. Data collection technique used questionnaire. Data were analyzed using descriptive analysis and path analysis. These results indicate partially only two variables, amil’s literacy and amil’s transparency are positive and significant impact to muzaki’s trust in zakat management institutions, while amil’s accountability is positive impact not significant to muzaki’s trust in zakat management institutions. Then to sobel test amil’s accountability positive mediate not significant between amil literacy to muzaki’s trust zakat management institutions. Amil’s transparency positive mediate and significant between amils literacy to muzaki’s trust zakat management institutions. The conclusion in this reaserch is amil literacy and amil’s transparency has positive and significant impact to muzaki’s trust in the LPZ, amil’s accountability is positive impact not significant to muzaki’s trust in the LPZ, amil’s accountability is positive mediate not significant between amil literacy to muzaki’s trust in the LPZ and amil’s transparency is positive mediate and significant between amil literacy to muzaki’s trust in the LPZ.
{"title":"Pengaruh Literasi Amil terhadap Kepercayaan Muzaki Melalui Akuntabilitas dan Transparansi Amil","authors":"Ishlah Avian, A. Asrori","doi":"10.15294/baej.v2i1.49069","DOIUrl":"https://doi.org/10.15294/baej.v2i1.49069","url":null,"abstract":"This study aims to analyze the effect of amil literacy on muzaki trust in zakat management institutions, either directly or indirectly through amil accountability and amil transparency. The population in this reaserch is manager corporate zakat on the entity in Semarang as many as 85 respondents in 20 companies that pay corporate zakat in LAZIS Jateng, LAZIS Baiturrahman and Rumah Zakat. Sampling method uses saturated sample that are 85 respondents. This reaserch uses a quantitative approach and using primary data. Data collection technique used questionnaire. Data were analyzed using descriptive analysis and path analysis. These results indicate partially only two variables, amil’s literacy and amil’s transparency are positive and significant impact to muzaki’s trust in zakat management institutions, while amil’s accountability is positive impact not significant to muzaki’s trust in zakat management institutions. Then to sobel test amil’s accountability positive mediate not significant between amil literacy to muzaki’s trust zakat management institutions. Amil’s transparency positive mediate and significant between amils literacy to muzaki’s trust zakat management institutions. The conclusion in this reaserch is amil literacy and amil’s transparency has positive and significant impact to muzaki’s trust in the LPZ, amil’s accountability is positive impact not significant to muzaki’s trust in the LPZ, amil’s accountability is positive mediate not significant between amil literacy to muzaki’s trust in the LPZ and amil’s transparency is positive mediate and significant between amil literacy to muzaki’s trust in the LPZ.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87848607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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